The trail balance showed wages, &#8358;2,500 and a note stated that &#8358;500 wages were due but unpaid. When preparing final accounts and balance sheet, it is required to debit profit and loss account with

A

&#8358;3,000 and show wages accrued &#8358;500 in the balance sheet

B

&#8358;2,000 and show wages accrued &#8358;500 in the balanced sheet

C

&#8358;3,000 and show wages prepaid &#8358;500 in the balance sheet

D

&#8358;2,000 and show wages paid in advance &#8358;500 in the balance sheet

A trial balance shows provision for doubtful debts, &#8358;190 and debtors, &#8358;6 00. It is required to write off a further &#8358;320 as bad debts and maintain the provision at 21/2% of debtors. To do this, the profit and loss should show a